TY  - BOOK
AU  - OWLER,L.W.J., BROWN, J.L.
AU  - x
TI  - Wheldon's costing simplified: x
SN  - x
U1  - 657.42/OWW(5) 
PY  - 1974///
CY  - Lond.
PB  - Macdonald & Evans 
KW  - COSTOACCOUNTING
N1  - Includes
ER  -